FIG. 1 shows the structure of an existing capacitive touch panel, which includes a transparent substrate 10, a black matrix layer 11, a metal layer 12, an Indium Tin Oxide (ITO) layer 13, an organic insulating layer 15, a metal bridging layer 14, a color resistance insulating layer 16 and a protective layer 17. The ITO layer 13 is used to form sensing electrodes and driving electrodes, the metal layer 12 is laminated to an edge of the ITO layer 13, the organic insulating layer 15 insulates the sensing electrodes from the driving electrodes, and the organic insulating layer 15 is formed with holes, through which the metal bridging layer 14 can be bridged to the ITO layer 13, in order to connect the disconnected sensing electrodes or the disconnected driving electrodes. The insulating layer of the above capacitive touch panel is formed by an organic film. In the manufacturing process, however, the coating process for the organic film is relatively difficult and apt to reduce the product yield, thus it's needful to simplify the manufacturing process and improve the product yield.